Abstract
Is the significance of critical thinking abilities still relevant in the field of accounting? What is the
definition of critical thinking skills in the field of accounting? What strategies should higher education
institutions employ to cultivate critical thinking skills among accounting students? These questions
remain prevalent in accounting education, given the ongoing expectations for accounting programmes
to foster fundamental soft skills such as critical thinking skills. The existing body of literature indicates
that a significant obstacle in fostering critical thinking skills among accounting graduates and students
is the absence of an alignment in defining critical thinking skills among three stakeholder groups in the
accounting field. Accordingly, this study sought to establish an alignment of critical thinking skills
among three key stakeholder groups in the professional accountancy training ecosystem. The primary
aim of this qualitative study was to establish a coherent and aligned definition of critical thinking skills.
This definition served as the foundation for developing a framework that may effectively promote
fostering critical thinking skills in an accounting programme. The study sought to develop a framework
through answering three questions. The first question aimed to determine what critical thinking skills
definitions and components are according to accounting employers, accounting professional bodies, and
accounting academics. The second question considered which teaching strategies are effective to
develop critical thinking skills, with the intention of subsequently implementing these strategies in
accounting. In tandem with the teaching strategies, the study also aimed to identify the efficacy of
various instruments in assessing and evaluating critical thinking skills with the intention of
incorporating them into the framework for critical thinking skills in accounting. The study employed a
stratified purposive sampling methodology to identify three stakeholder groups who participated in the
semi-structured interview process. The three stakeholder groups were employers of accounting
graduates, accounting professional bodies and university academics involved in accounting
programmes. The interviews were conducted from 01 August 2022 through to 30 September 2022.
Thematic analysis was conducted to determine emergent themes that were relevant to the research
objectives. The research findings indicate that the three identified stakeholder groups involved in the
study use different terminologies while referring to identical components of critical thinking skills.
While the stakeholder groups employed other terminology, the study determined that the stakeholders
associate critical thinking skills with three primary attributes: the evaluation of information, the
utilisation of information to address problems, and the persistent adoption of attitudes conducive to
engaging in critical thinking. The study additionally aimed to determine effective strategies for fostering
and assessing critical thinking skills. It emerged that there exists a lack of recognised effective teaching
strategies and assessment tools for promoting critical thinking skills in accounting education. This posed
a further challenge to fostering critical thinking in accounting. In light of these various challenges, this
study contributes to the body of knowledge by introducing a framework for fostering critical thinking
skills in an accounting programme, underpinned by an aligned definition of key stakeholders.
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Key words: Critical thinking; Transversal skills; Generic skills; Soft skills; Accounting; Education;
Professional bodies; Academics; Lecturers; Employers